SUNIL KUMAR ,LAKHISARAI vs. ITO,WARD 2(5), LAKHISARAI, LAKHISARAI
Facts
The assessee failed to file a return of income for AY 2019-20. Despite notices, no compliance or documentary evidence was provided. The Assessing Officer completed the assessment u/s 147/144 of the Act, determining the total income at Rs. 47,36,168/-, and the CIT(A) dismissed the appeal ex parte due to non-compliance.
Held
The Tribunal noted that the CIT(A)'s order was ex parte and lacked consideration of merits. The assessee's counsel requested restoration of the appeal to the Assessing Officer for fresh consideration with an opportunity to submit evidence. The DR did not object.
Key Issues
Whether the appeal should be restored to the Assessing Officer for fresh consideration with an opportunity to submit evidence after the CIT(A) passed an ex parte order.
Sections Cited
250, 147, 144, 148, 142(1)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, BENCH-PATNA
Before: Shri Rajesh Kumar & Shri Pradip Kumar Choubey
IN THE INCOME TAX APPELLATE TRIBUNAL BENCH-PATNA VIRTUAL HEARING AT KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member ITA Nos.472 & 473/Pat/2025 Assessment Years: 2019-20 Sunil Kumar……….…….………………. ……………..…..........……….Appellant Rampur, Lakhisarai, Bihar – 811311. [PAN: AVIPK3853A] vs. ITO, Ward-2(5), Lakhisarai……………..……. ……........……...…..…..Respondent Appearances by: Shri Manish Rastogi, Adv., appeared on behalf of the appellant. Shri Ashwani Kr. Singal, JCIT, appeared on behalf of the Respondent. Date of concluding the hearing : December 17, 2025 Date of pronouncing the order : December 18, 2025 ORDER Per Pradip Kumar Choubey, Judicial Member: Both the captioned appeals have been preferred by the assessee for the assessment year 2019-20 against separate orders both dated 22.08.2025 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’) respectively. Since, the issues involved in both the appeals are common and relate to the same assessee, therefore, these appeals have been heard together and are being disposed of by this consolidated order. ITA No.472/Pat/2025 is taken as lead case for narration of facts.
ITA No.472/Pat/2025 – Brief facts of the case are that in this case, 2. the assessee has not filed return of income and had made time deposit amounting to Rs. 21,42,000/-, received salary of Rs. 25,24,897/- and received interest income of Rs. 69,271/- during F.Y. 2018-19. Notices u/s 148 was issued to the assessee and the assessee did not comply to the notice. Statutory notices u/s 142(1) were issued but the assessee had
ITA Nos.472 & 473/Pat/2025 Sunil Kumar not furnished any documentary evidence. The Assessing Officer completed the assessment u/s 147/144 of the Act assessing total income of Rs.47,36,168/-.
Aggrieved by the said order, the assessee preferred an appeal before the ld. CIT(A) wherein the appeal has been dismissed by passing an ex parte order as there was no compliance on behalf of the assessee.
Aggrieved and dissatisfied, the assessee has come in appeal before us. The ld. AR instead of arguing on merits of the case has only prayed that the appeal of the assessee may be restored to the file of the Assessing Officer for fresh consideration by affording opportunity to the assessee to submit relevant evidences to prove his case before the Assessing Officer.
The ld. DR did not raise any objection in remitting the appeal of the assessee to the file of the Assessing Officer.
After hearing the submissions of the counsels of the respective parties and particularly on perusal of the order of the ld. CIT(A), we find that the order passed by the ld. CIT(A) is an ex parte order without considering on merits of the case and the assessee did not able to furnish evidences in order to substantiate his case before the lower authorities as there was no compliance. Under the circumstances, we are inclined to restore the appeal of the assessee to the file of the Assessing Officer for fresh consideration after affording opportunity to the assessee of hearing with a direction to pass a de novo order after considering relevant evidences submitted by the assessee. The assessee is also directed to strictly cooperate in the remand proceedings by submitting necessary explanations and evidences to substantiate his claim. Thus, ITA No.472/Pat/2025 is allowed for statistical purposes.
ITA Nos.472 & 473/Pat/2025 Sunil Kumar 7. ITA No.473/Pat/2025 - Since the present case penalty order has been passed on the basis of assessment order passed(discussed above ) and the same has been set aside for denovo trial hence our findings/directions given above in ITA No.472/Pat/2025 will mutatis mutandis apply to ITA No.473Pat/2025 too. Hence, ITA No.473/Pat/2025 is allowed for statistical purposes.
In the result, both the captioned appeals of the assessee are allowed for statistical purposes.
Kolkata, the 18th December, 2025.
Sd/- Sd/- [Rajesh Kumar] [Pradip Kumar Choubey] Accountant Member Judicial Member Dated: 18.12.2025. RS Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3. CIT(A)- 4. CIT- , 5. CIT(DR),
//True copy// By order Assistant Registrar, Kolkata Benches
